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TMI Blog2009 (9) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the department is of the view that the goods are classifiable under Heading 6810.99, which covers articles of other artificial stones and as such the exemption of Notification No. 11/78-Cus. is not available to the impugned goods. The commissioner (Appeal) allow the appeal of respondent. Held that- as rightly submitted by the Revenue, even the chemical composition of the stone deffers when compared with the certificate produced by the respondent and the report of the DYCC. The respondents have not chosen to explain the differences in chemical composition also.Under these circumstances, we allow the appeal filed by the Revenue and hold that the product in question is not a natural rough semi-precious stone and uphold the order of the Join ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iger Eye was entitled for duty exemption under the said notification. However, the second semi-precious stone was sent to the Gemmological Institute of India, for testing and their report indicated that the goods may be reconstructed/treated Turquoise and not the rough Turqurenite as declared by the respondent. On the request of the respondent, the sample was again sent to Deputy Chief Chemist Laboratory for analysis and as per the port of DYCC Laboratory that the goods were mainly composed of calcium carbonate, synthetic resin binds and organic colouring matter. The Joint Commissioner held that the goods were misdeclared and classified under CTSH 6810.99 and the duty @ 85% Basic and 20% CVD and a sum of Rs.2,13,429/- was assessed as duty a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te is a natural semi-precious stones and mainly contains Magnesium Carbonate and is also known as Magnesite. To support the claim, the respondent made a request to the department that the said goods be sent to Deputy Chief Chemist Laboratory for analysis and the said test report indicates that the goods are mainly composed of Calcium Carbonate, Synthetic Resin binds and Organic Colouring matter. After obtaining the test report, the respondents satisfied themselves and requested for the amendment of the Bill of Entry and the Custom Tariff heads through a letter dated 28-1-1994 and accordingly, the goods were assessed. 7. He further submitted that the G.I.I. test report is a gemological test report showing physical characteristics whereas, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntrol Laboratory, who indicated that it was mainly composed of calcium carbonate, synthetic resin binds and organic colouring matter. As rightly pointed out by the ld. DR, both the reports are not contradictory and in fact come to the same conclusion that the stone in question was not a natural one and has to be treated as reconstructed/treated. Gemological test report describes the physical characteristics whereas, the DYCC shows chemical composition. Further, as rightly submitted by the Ld. DR, even the chemical composition of the stone deffers when compared with the certificate produced by the respondent and the report of the DYCC. The respondents have not chosen to explain the differences in chemical composition also. 11. Under these ..... X X X X Extracts X X X X X X X X Extracts X X X X
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